The revenue threshold of a micro enterprise will be EUR 1 million, from
January 1, 2018. The tax rate for a micro enterprise, with one full-time
employee, amounts to 1%, whereas the tax rate for micro enterprises with no employees
reaches 3%.

Opening an operation in a new market is generally the most costly and time-consuming way to enter it, but the rewards and benefits can be great. There are important legal and financial implications involved in setting up a business. You should take advice from our accountants or business advisers and lawyers.

As of 1 January 2018, pension and health insurance contributions are to be deducted directly from employees’ gross salaries . The Law mentioned as of 1 January 2018, the amount of social contributions paid on employment income will be as follows:

The "Start-Up Nation - Romania" programme awards the minimis aid to a maximum of 10,000 small and medium-sized enterprises at a maximum value of 200,000 lei per beneficiary, representing 100% of the value of eligible expenditure.